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of <h1>Clarification on Notification No.17/2001-Cus: Concessional Duty on Crude Palm Oil for Industrial Use Only.</h1> The circular addresses the varying interpretations of notification No.17/2001-Cus. regarding the import of vegetable oils, specifically crude palm oil, for industrial purposes at a concessional duty rate of 35%. It clarifies that the concessional rate applies only if the oil is not fit for human consumption and is used for industrial purposes. Importers must prove the intended industrial use, and the oil must not meet the edible standards under the PFA Act, 1954. Guidelines include testing oil samples, provisional assessment, and security measures to ensure compliance. Failure to produce end-use certificates may lead to recovery actions.
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